This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including: development, leases, conveyancing, construction, partnership property, corporate transactions, trusts, and the administration of estates. The ninth edition of this popular work has been much expanded and brought up-to-date by one of the country's leading experts on stamp taxes who combines a precise analysis of the legislation and incisive review of the case law with: - a focus on how and when the tax arises in practice - explanation of strategies that could help minimise clients' exposure to tax and penalties - interpretation of HMRC Stamp Taxes practice and policies - discussion of the difficulties arising from defined terms - warnings of potential pitfalls for practitioners - commentary on the complex provisions relating to leases.
This book gives practitioners a practical guide to Stamp Duty Land Tax and its implications, highlighting potentially expensive pitfalls and suggesting how to avoid them.
Mawson , and HM Commissioners of Inland Revenue v . Scottish Provident Institution The leading authorities on Ramsay are now Barclays Mercantile Business Finance v . Mawson43 and HM Commissioners of Inland Revenue v .
A. Introduction 1.1 Stamp duty land tax (SDLT) was introduced by the Finance Act 2003 (FA 2003) and took effect from 1 December 2003 in respect of land transactions, replacing the long established stamp duty. Significant changes to the ...
Stamp Duty Land Tax
This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of ...
Royal Assent, 12 February 2015. An Act to make provision about stamp duty land tax on residential property transactions. Explanatory notes to assist in the understanding of the Act are available separately (ISBN 9780105601159)
Stamp Duty Land Tax
Stamp duty land tax
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Stamp Duty Land Tax